Arson Fraud: Criminal Prosecution and Insurance Law [PDF]
, 1978 This comment discusses prosecutions for arson, and more specifically the lack of successful prosecutions of arson-for-profit, arson that is motivated by an intent to defraud an insurance company.
Maneval, Andrew, Murphy, Anne Winslow
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A Regulatory Retreat: Energy Market Exemption from Private Anti-Manipulation Actions Under the Commodity Exchange Act [PDF]
, 2017 In order to facilitate greater reform in energy markets, Dodd-Frank granted the CFTC wide-ranging powers as part of the greater mandate given to the CFTC in relation to OTC-swaps and the daily derivatives trading activity in commodities futures and ...
Sar, Meric
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Estimating dynamic income responses to tax reforms: Swedish evidence [PDF]
We study income responses to income tax changes by using a large panel of Swedish tax payers over the period 1991–2002. Changes in statutory tax rates as well as discretionary changes in tax bracket thresholds provide exogenous variations in tax rates ...
Holmlund, Bertil, Söderström, Martin
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Pre-incorporation Contracts: Statutory Reform
, 2009 South African company law is undergoing a major two-stage overhaul that will culminate in the coming into force of the Companies Act 71 of 2008. The first stage was completed with the coming into force of the Corporate Laws Amendment Act 24 of 2006 on 14 December 2007 (Proc 47 GG 30594 of 14 December 2007) and the second stage will be completed with ...
openaire +2 more sources
The Case for Iterative Statutory Reform: Appraisal and the Model Business Corporation Act [PDF]
, 2011 Appraisal may be the Model Business Corporation Act\u27s (MBCA) most distinctive and creative corporate law product in its sixty year history. Through a series of changes, beginning in the late 1970s and early 1980s, and continuing through revisions in ...
Thompson, Robert B.
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How sensitive are subjective retirement expectations to increases in the statutory retirement age? The German case [PDF]
Population Aging poses an evident threat to the financial sustainability of pension systems based on a “pay-as-you-go” (PAYG) scheme. To cope with this threat, pension systems have undergone numerous reforms in many countries in order to keep people ...
Coppola, Michela +1 more
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Tax Asymmetries and Corporate Income Tax Reform [PDF]
This paper investigates the impact of tax asymmetries (the lack of full loss offsets) under current corporate income tax law and a stylized tax reform proposal.
Saman Majd, Stewart C. Myers
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HOW GOVERNMENTS RESPOND TO BUSINESS DEMANDS FOR TAX CUTS: AN ANALYSIS OF CORPORATE AND INHERITANCE TAX REFORMS IN AUSTRIA AND SWEDEN. CES Open Forum Series 2018-2019 [PDF]
, 2019 This paper analyses government responsiveness to business demands for tax cuts, using case studies of reforms of corporate taxes and inheritance taxes in Austria and Sweden.
Klitgaard, Michael Baggesen +1 more
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Estimating Income Responses to Tax Changes: A Dynamic Panel Data Approach [PDF]
Recent research on the behavioral effects of income taxes has to a large extent focused on the elasticity of taxable income with respect to the net-of-tax rate, i.e., one minus the marginal tax rate.
Bertil Holmlund, Martin Söderström
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Cunningham v. California [PDF]
, 2007 In Cunningham v. California, the United States Supreme Court voted 6-3 to invalidate California\u27s determinate sentencing law ( DSL ) as violative of the Sixth and Fourteenth Amendments. The Court held that, notwithstanding the California Supreme Court\
Raab, Christopher P.
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